After the sheriff has collected eighty-five percent of the
combined total of all taxes assessed on real and personal property,
he shall, in addition to the salary and compensation now authorized
by law, be allowed a commission as follows: Two and one-half
percent on the remainder of the taxes actually collected up to
ninety percent of the combined total of all taxes assessed on real
and personal property, three and one-half percent of the remainder
collected above ninety percent and up to ninety-five percent of the
combined total of all taxes assessed on real and personal property,
and five percent on the remainder of taxes collected above
ninety-five percent of the combined total of all taxes assessed on
real and personal property. In all cases the taxes collected on
which any commission shall be paid will be exclusive of interest
and charges thereon, if the collection be made before the
delinquent list has been approved by the county commission:
Provided, That the total amount of commissions paid to any sheriff
shall not exceed the sum of fifteen thousand dollars in any one
year. The commission so allowed shall be determined by the county
commission and charged against the various funds for which the
taxes are collected.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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